Open AccessThe prediction of future operating cash flows using accrual-based and cash-based accounting information: Empirical evidence from Vietnam
Author(s) -
Ha Hong Nguyen,
Thanh Hieu Nguyen
Publication year - 2020
Publication title -
management science letters
Language(s) - English
Resource type - Journals
eISSN - 1923-9343
pISSN - 1923-9335
DOI - 10.5267/j.msl.2019.9.010
Subject(s) - accrual , cash flow , accounting , cash flow statement , operating cash flow , business , empirical evidence , cash flow forecasting , cash , accounting information system , econometrics , economics , finance , earnings , philosophy , epistemology